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23.2 The draft financial statements of a limited libility company are under consideration. The accounting treatment of the following material events after the reporting period needs to be determined.
1 The bankruptcy of a major customer, with a substantial debt outstanding at the end of the reporting period
2 A fire destroying some of the company's inventory (the company's going concern status is not affected)
3 An issue of shares to finance expansion
4 Sale for less than cost of some inventory held at the end of the reporting period
According to IAS 10 Events after the reporting period, which of the above events require an adjustment to the figures in the drat financial statements?
A 1 and 4 only
B 1,2and3only
C 2 and 3 only
D 2 and 4 only
答案：A
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